Faculty of Law, International university of Novi Pazar
Received: 15 March 2020
Accepted: 26 June 2020
UDK: 343.359.2(497.11)
UDK: 336.225.68(497.11)
Pages: 145-160
doi: doi.org/10.47152/rkkp.58.1.2.8
The legal basis of obtaining revenue or any object relevant for determining tax evasion liability has been one of the necessary conditions for tax evasion for a long time. However, changed substance of a criminal offence no longer demands the legality of revenue, nor objects, which implicates that the notion of tax evasion may occur in the cases of illegal revenue as well, on account of other elements of this criminal offence being fulfilled. It further implies the question of illegal revenue accounts and objects due to be passed to tax authorities, as well as the question related to tax payment i.e. imposing tax claim to the revenues and objects obtained illegally. The novelty in the subject of criminal offence doesn’t set the obligation of illegal revenue accounts which stems from the right defence. Nevertheless, it doesn’t preclude the obligation of tax payment for the revenues and objects thus obtained. Namely, illegal revenues and objects are comprised by the substance of tax evasion, and criminal charges are filed in the cases of revealing a subject who obtains the revenues and objects illegally. The criminal proceeding involves the filling of restitution claim, by means of which the charged subject is due to pay the tax debt, whose amount was previously determined by tax authorities’ decision
KEY WORDS: taxes / tax obligation / tax criminal offence / tax evasion / legal revenue / illegal revenue.
